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PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, TAX HAVEN UTILIZATION DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)

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This reseach aims to analyse the effect of transfer pricing, thin capitalization, tax haven utilization and environmental social governance on tax aggressiveness. The type of data in this study is secondary data, namely the annual financial statements of manufacturing companies sourced from the Indonesia Stock Exchange 2018-2022. Sampling using purposive sampling method with 32 companies that meet the criteria. The analysis used is panel data regression analysis using EViews 12. The results of this reseach state that thin capitalization, tax haven utilization has a positive and significant effect on tax aggressiveness. and Environmental social governance has a negative and significant effect on tax aggressiveness. While the transfer pricing variable has no effect on tax aggressiveness.

Availability
Inventory Code Barcode Call Number Location Status
2407002781T144120T1441202024Central Library (Referensi)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1441202024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya.,
Collation
xvi, 79 hlm.; ilus.; tab.; 28cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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